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IRS.gov Website
Publication 54
taxmap/pubs/p54-017.htm#en_us_publink100047565

Contributions to Foreign Charitable Organizations(p24)

For Use in Tax Year 2013
rule
If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Exceptions are explained under Canadian, Mexican, and Israeli charities, later.
You can deduct contributions to a U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U.S. organization.
taxmap/pubs/p54-017.htm#en_us_publink100047566

Canadian, Mexican, and Israeli charities.(p24)

For Use in Tax Year 2013
rule
Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information.